{"id":293,"date":"2012-09-21T14:33:59","date_gmt":"2012-09-21T14:33:59","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=293"},"modified":"2012-12-26T15:56:51","modified_gmt":"2012-12-26T15:56:51","slug":"taxe-forfaitaire-sur-les-objets-precieux-precision-relative-aux-intermediaires-opaques","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=293","title":{"rendered":"Taxe forfaitaire sur les objets pr\u00e9cieux : Pr\u00e9cision relative aux interm\u00e9diaires opaques"},"content":{"rendered":"<p>Le <a title=\"Code g\u00e9n\u00e9ral des imp\u00f4ts Article 150 VK\" href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000006302815&amp;cidTexte=LEGITEXT000006069577&amp;dateTexte=20051231&amp;categorieLien=id\" target=\"_blank\">I de l&rsquo;article 150 VK du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI)<\/a> pr\u00e9voit que la taxe forfaitaire sur les objets pr\u00e9cieux est support\u00e9e par le <strong>vendeur ou l&rsquo;exportateur<\/strong>. Toutefois lorsqu&rsquo;un <strong>interm\u00e9diaire<\/strong> participe \u00e0 la transaction, il doit reverser la taxe.<\/p>\n<p>Il ressort des dispositions de l&rsquo;article <a title=\"Code g\u00e9n\u00e9ral des imp\u00f4ts, annexe 2 Article 74 S quinquies\" href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000006293842&amp;cidTexte=LEGITEXT000006069569&amp;dateTexte=20070928&amp;categorieLien=id\" target=\"_blank\">74 S <em>quinquies <\/em>de l&rsquo;annexe II au CGI<\/a>, qu&rsquo;outre les interm\u00e9diaires \u00ab\u00a0transparents\u00a0\u00bb, seuls les interm\u00e9diaires <strong>\u00ab\u00a0opaques\u00a0\u00bb<\/strong>, qui ach\u00e8tent le bien en leur nom concomitamment \u00e0 sa revente \u00e0 l&rsquo;acqu\u00e9reur final, peuvent \u00eatre consid\u00e9r\u00e9s comme des interm\u00e9diaires au sens de l&rsquo;article 150 VK du CGI. D\u00e8s lors, en pr\u00e9sence d&rsquo;un interm\u00e9diaire opaque au sens de l&rsquo;article 74 S<em>quinquies<\/em> de l&rsquo;annexe II au CGI, celui-ci est responsable du paiement de la taxe.<\/p>\n<p><em>\u00a0<\/em><\/p>\n<p><em>Source\u00a0: BOFIP \u2013 12\/09\/2012<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le I de l&rsquo;article 150 VK du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) pr\u00e9voit que la taxe forfaitaire sur les objets pr\u00e9cieux est support\u00e9e par le vendeur ou l&rsquo;exportateur. Toutefois lorsqu&rsquo;un interm\u00e9diaire participe \u00e0 la transaction, il doit reverser la taxe. Il ressort des dispositions de l&rsquo;article 74 S quinquies de l&rsquo;annexe II au CGI, qu&rsquo;outre [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-293","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=293"}],"version-history":[{"count":3,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/293\/revisions"}],"predecessor-version":[{"id":325,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/293\/revisions\/325"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}